Eddy N. Kemp

(808) 239-9300


Kelly W. K. Zane

(808) 271-4296

Kelly W. K. Zane


Kelly joined Pacific Business Valuation, LLC in 2019. He has worked on business valuations of corporations (both S and C corporations), limited partnerships, general partnerships, limited liability companies and personal businesses. He has valued companies in the wholesale, retail, health care services, property management and real estate industries. The size of business interests appraised included both minority and majority interests. Businesses served were located in the Hawaiian Islands and on the mainland.

Business valuations (or appraisals) are prepared for estate and gift transfers, purchases and sales of business interests, employee stock ownership plans, divorce, and various other purposes.

Kelly has worked in the financial institution industry for 20 years and has held positions in the top three banks in Hawaii. He has worked in various capacities and divisions ranging from Internal Audit to Treasury and Investments to Financial Planning and Analysis. Kelly started his career in public accounting at the Deloitte & Touche Honolulu office.

He was born and raised in Hawaii. He attended college on the mainland and choose to return to Hawaii to build his career. He is married and has three busy children who he happily chauffeurs from activity to activity.


American Institute of Certified Public Accountants (AICPA)

    CPA – Certified Public Accountant

    ABV – Accredited in Business Valuation

CFA Institute (CFA)

    CFA – Chartered Financial Analyst

Professional Experience

2019-Present   Pacific Business Valuation, LLC , Honolulu, Hawaii


Firm specializes in business appraisals and valuation consulting services.  Business appraisal and valuation services provided for various purposes including family wealth transfers through gifts or estate, purchase or sale of business interests, divorce litigation and ESOP’s.

2018-2019      First Hawaiian Bank, Honolulu, Hawaii

Financial Planning & Analysis Division Manager, Senior Vice President

Led enterprise wide budget process.  Led cross functional team to implement new segment, product and customer profitability system based on risk-adjusted return on capital.

2005-2018      American Savings Bank, Honolulu, Hawaii

Director of Enterprise Data, First Vice President

Developed and managed the company’s enterprise level data view and strategy.  Led project to consolidate enterprise business intelligence reporting solutions.

Financial Planning & Analysis Manager, First Vice President

Led cross functional team to implement new organization, product and customer profitability system based on risk-adjusted return on capital.  Managed strategic planning, operating and capital budget, and monthly business unit profitability processes.

Enterprise Risk Consultant

Provided guidance to operating departments on Sarbanes-Oxley (SOX) documentation, test of controls, and evaluation of test results.  Coordinated presentation of test results to SOX Review Committee.

2001 – 2005     Resources Connection, Inc., (NKA RGP), Honolulu, Hawaii


Firm provides project-based resources in the areas of finance, accounting and information management.  Provided Controller/Financial Analyst/Internal Auditor duties for clients in the health care, financial services, and lumber industries.

1994 – 2000    Bank of Hawaii, Honolulu, Hawaii

Budget Manager

Coordinated and compiled lines of business and operating budgets.  Built budget models to allocate support and channel cost centers’ operating expenses, executive expenses, and equity to the business units.

Treasury/Investment Analyst

Documented asset/liability management, investment and hedging strategies based upon defined targets.  Participate in special projects such as foreign currency value-at-risk, investment portfolio valuation, and investment portfolio restructuring.

Senior Auditor

Planned and performed department and information systems audits, which emphasized internal controls, accounting, compliance, and operations.  Drafted audit reports and presented findings to department managers.

1991 – 1994    Deloitte & Touche, Honolulu, Hawaii

In-Charge Auditor

Planned and performed financial audits.  Drafted financial statements, engagement letters, management letters, and reports.  Served clients in the not-for-profit, property management, wholesale and retail industries.

Staff Auditor

Performed financial audit test work.

Professional Affiliations and Volunteer Experience

2019-Present   American Institute of Certified Public Accountants (CPA / ABV)

2019-Present   Hawaii Society of Certified Public Accountants

2019-Present   CFA Society Hawaii

2013-Present   Volunteer Soccer Coach and Referee

1998-Present   CFA Institute

2000-Present   Lifetime member of the University of Hawaii Alumni Association

Recent Seminars and Studies

Intermediate Business Valuation Training Center, Consultants’ Training Institute

The Valuation Process